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A taxpayer asks whether the reinvestment exemption applies after selling a property where they resided until 2018. The DGT responds that it is not possible because the property was not their habitual residence at the time of sale or in the two years preceding it.
Cuestión planteada Saber si puede aplicar la exención por reinversión en vivienda habitual sobre la ganancia patrimonial que obtuvo en la venta.
Para aplicar la exención, la vivienda transmitida debe ser la vivienda habitual en el momento de la venta o haberlo sido en los dos años anteriores. En este caso, al haber dejado de residir en la vivienda en 2018, no se cumple el requisito de habitualidad exigido por el artículo 41 bis del RIRPF. Las circunstancias excepcionales de cambio de domicilio solo sirven para considerar habitual una vivienda si no se ha cumplido el plazo de tres años de residencia continuada.
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